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    <description>Amendment prescribes substituted Forms 36 and 36A specifying mandatory fields for appellant and respondent details, assessment and disputed amounts, concise numbered grounds, triplicate filing with specified annexures, a tiered fee structure payable by challan to authorised banks (negotiable instruments prohibited), language options, office-assigned appeal numbers, and a defined method for computing tax effect including special rules for book-profit provisions, penalty orders, notional tax on reduced losses, and avoidance of double-counting.</description>
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